Portal for Ledger

Account Name: CASH Account no.11

Date ITEM P/R DEBIT CREDIT BALANCE

Accounts Receivable Account No. 12

Date ITEM P/R DEBIT CREDIT BALANCE

Medical Supplies Account No. 13

Date ITEM P/R DEBIT CREDIT BALANCE

Medical Equipment Account No. 13

Date ITEM P/R DEBIT CREDIT BALANCE

Furniture and Fixture Account No. 13

Date ITEM P/R DEBIT CREDIT BALANCE

Accounts Payable

Date ITEM P/R DEBIT CREDIT BALANCE

Notes Payable

Date ITEM P/R DEBIT CREDIT BALANCE

Balista Capital Account No. 31

Date ITEM P/R DEBIT CREDIT BALANCE

Balista Drawing Account No. 32

Date ITEM P/R DEBIT CREDIT BALANCE

Salary Expense Account no. 51

Date ITEM P/R DEBIT CREDIT BALANCE

INSTRUCTIONS:
1. Prepare journal entries on the above transactions.
2. Post the entries to the ledger. Use the following account titles given: Cash, 11; Accounts
receivable, 12; Medical supplies, 13; Medical equipment, 14; Furniture & Fixtures, 15; Notes
payable, 21; accounts payable, 22;Balista, Capital, 31, Balista, Drawing, 32; Medical revenues,
41; Salary expense, 51; Rent expense, 52; Laboratory expense, 53; Utilities Expense, 54;
Insurance expense, 55; and Miscellaneous expense, 58.
3. Prepare a TRIAL BALANCE for the month.